DIRECTIONS FOR IMPROVING FINANCIAL STATEMENTS OF ELECTRICITY NETWORK ENTERPRISES BASED ON IFRS

Authors

  • Khojimurodov Zukhriddin Shukurullayevich Tashkent State University of Economics, Tashkent, Uzbekistan

Keywords:

IFRS, ECL model, financial statements, electricity losses

Abstract

The article develops directions for improving the financial statements of electricity grid enterprises based on International Financial Reporting Standards (IFRS).

Downloads

Published

2025-12-16

Issue

Vol. 53 (2025): WEFB

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.